Policy paper

Interest harmonisation and sanctions for late payment

This measure deals with changes to the late payment penalty regime following consultation.

Documents

Draft legislation for penalties for failure to pay tax

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Draft legislation for VAT - repayment interest

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Explanatory note for penalties for failure to pay tax

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Explanatory note for VAT - repayment interest

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The measure proposes two changes, to the way that interest is charged and repaid for VAT and another to penalties for late payment.

A consultation with a summary of responses about Making Tax Digital: interest harmonisation and sanctions for late payment is also available.

Updates to this page

Published 6 July 2018

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